This report will provide an overview of the potential federal tax implications for same-sex
married couples of the U.S. Supreme Court ruling in United States v. Windsor, with a focus on the
federal income tax.
Estate tax issues are also discussed.
Importantly, this report focuses on
changes in the interpretation and administration of federal tax law resulting from the Court’s
decision. The decision itself did not amend federal tax law. This report is not intended to address
all tax-related issues that may arise as a result of the Windsor decision. Such discussion is beyond
the scope of this report.